2017 (8) TMI 705

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....icate and manufacturers of excisable goods viz., Bulk Drugs under Chapter Heading 29 of the Central Excise Tariff Act, 1985. It was observed in course of verification of records of the appellant for the period October 2012 to September 2013 that he had availed input service tax credit of Rs. 14,49,870/- on services like, civil and structural services, architectural services, maintenance and repair service used for civil work like compound wall roofing, false ceiling, canopy work. The above mentioned services are not connected in or in relation to manufacture of final product. Hence, the appellant had contravened the provisions of Rule 2(l) of the CENVAT Credit Rules (CCR), 2004. A show-cause notice was issued demanding the irregularly avail....

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....n of electrical works, fabrication and erection of machinery, technical manpower supply, outdoor catering, wall painting etc. Appellant have also furnished the invoice-wise details of all these input services along with appeal. She further submitted that all these input services have been used in repair and maintenance of machinery, which is further used in the production and is therefore, directly related the manufacture of finished goods. She also submitted that various decisions have been given by various Benches of the Tribunal wherein the impugned services like repair and maintenance, painting have been allowed. She relied upon the following decisions: • Commissioner Vs. Cadila Healthcare Ltd: 2013 (30) STR 3 (Guj.) ....